Suraj Kumar Pattnaik And Sn vs The Commissioner
2023 Latest Caselaw 12413 Ori

              IN THE HIGH COURT OF ORISSA AT CUTTACK
                          W.P (C) No. 33414 of 2023


Suraj Kumar Pattnaik and SN         .....                                 Petitioner
Construction
                                                       Mrs. K.R. Choudhury, Adv.
                                    Vs.
The Commissioner, CT & GST,         .....                           Opposite Parties
Cuttack and others                                Mr. S. Mishra, Standing Counsel,
                                                                          Revenue
             CORAM:
                 ACTING CHIEF JUSTICE DR. B.R. SARANGI
                 MR. JUSTICE MURAHARI SRI RAMAN

                                           ORDER

11.10.2023 Order No. This matter is taken up by hybrid mode.

01.

2. Heard Mrs. K.R. Choudhury, learned counsel for the petitioner and Mr. Sunil Mishra, learned Standing Counsel for the Revenue.

3. The petitioner has filed this writ petition seeking to quash the orders dated 19.01.2022 and 28.08.2023 passed by the authority under Annexure-4 and Annexure-6 respectively.

4. Mrs. K.R. Choudhury, learned counsel for the petitioner contended that the case of the petitioner is covered by the order dated 06.10.2023 passed by this Court in W.P.(C) No. 32703 of 2023 (Sarat Chandra Sahoo v. The Commissioner, CT & GST, Odisha).

5. Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue disputed the contention raised by learned counsel for the petitioner and contended that the matter is covered by the order dated 02.05.2023 passed by this Court in W.P.(C) No. 12455 of 2023 (M/s Sourav Satapathy, Nayagarh v. The Commissioner of CT & GST, Odisha).

6. Mrs. K.R. Choudhury, learned counsel for the petitioner

contended that the ratio decided in M/s Sourav Satapathy (supra), as cited by learned counsel for the Revenue, has no application to the present case, rather the case of the petitioner is covered by the order of this Court in the case of Sarat Chandra Sahoo (supra).

7. Mr. Sunil Mishra, learned Standing Counsel appearing for the Revenue seeks time to examine the aforesaid judgments.

8. List this matter after one week.

               Ashok                                             (DR. B.R. SARANGI)
                                                                ACTING CHIEF JUSTICE


                                                                      (M.S. RAMAN)
                                                                         JUDGE




Signature Not Verified
Digitally Signed

Signed by: ASHOK KUMAR JAGADEB MOHAPATRA Designation: Personal Assistant Reason: Authentication Location: HIGH COURT ORISSA Date: 12-Oct-2023 11:49:27